Every six months, with the support of Banco Sabadell, Esade publishes its Economic and Financial Report, which now reaches its 39th edition under the title “Energy capabilities for a new economic era.” With it, Esade upholds its commitment to contributing to public debate through rigorous, plural analysis that, as a leading school backed by its […]

The effects of taxes on the consumption of goods with negative externalities have, for more than a century now, received considerable attention from economic research and also from national policymakers. However, studying the effect of taxes on these products poses a considerable methodological challenge for two reasons: i) the limited availability of public data on […]

The progressivity of the Spanish tax system rests mainly on personal income tax (IRPF). However, the marginal rate that expresses this progressivity behaves erratically: it goes from 0% up to 15,000 euros to increasing by 43 points at low income levels, and then falls again for middle incomes. The most extreme example of this anomaly […]

La fiscalidad sobre los impuestos especiales en España no debería quedar fuera de la reforma fiscal que planea el gobierno. Los impuestos al tabaco y a las bebidas azucaradas son particularmente importantes dentro de esta categoría por su capacidad recaudatoria y su impacto sobre la vida cotidiana.

Most member states will need a backstop from Europe to fight the Covid-19 pandemic.